实施会计委派制的可行性研究

A Study of Feasibility of Accountant Designation System

会计委派制是我国社会经济改革特定阶段所创造的一种符合中国国情的会计管理制度。它的推行,是强化会计监督,解决会计信息失真,保证国有资产增值的有效途径。为了充分发挥会计委派制的重要作用,更广泛地深入实行,则应探索更为合理的实施范围和实现模式,在理论与实践上进一步完善和规范会计委派制,建立一套完整的制度以形成会计委派制的运行机制。

Accountant designation system is a kind of system of accountant management suitable for the national conditions in the specific phase of China＇s social and economic reform. Pushing this system is an effective approach to strengthen accountant supervision, solve false accounting information and guarantee the appreciation of state-owned capital. For full play of the important functions of the accountant designation system and for wider and deeper practice of it, the more reasonable field and pattern of implementation must be explored, and theoretically and practically, the system has to be improved and regulated, with the aim of establishing a complete working system of accountant designation.